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of <h1>Appeal dismissal overturned due to technicality, emphasizing statutory timelines for justice.</h1> <h3>Glenmark Generics Ltd. Versus Commissioner of Central Excise & Service Tax (LTU), Mumbai</h3> Glenmark Generics Ltd. Versus Commissioner of Central Excise & Service Tax (LTU), Mumbai - 2017 (347) E.L.T. 303 (Tri. - Mumbai) Issues:- Appeal dismissed for being filed beyond the period of limitation without condonation of delay application.Analysis:1. The appellant filed an appeal against the order of the Commissioner (Appeals) dismissing it due to a delay in filing without any condonation application. The order was received on 17.12.2008, and the appeal was to be filed by 15.2.2009, within 60 days as per Section 35(1) of the Central Excise Act. However, the appeal was filed on 16.2.2009, leading to the dismissal by the Commissioner (Appeals) based on the delay.2. The appellant argued that since 15.2.2009 was a Sunday, the appeal was filed on the next working day, 16.2.2009, falling within the 60-day period. The appellant cited judgments like Indian Seamless Steel and Alloys Ltd. Vs. UOI and others to support their stance that the appeal was filed within the prescribed time limit despite the Sunday issue.3. The respondent contended that the appeal was time-barred, emphasizing a delay of one day without any condonation application. The respondent referred to the judgment of the Supreme Court in Raja Mechanical Co. (P) Ltd. Vs. CCE, Delhi-I to support their argument regarding the dismissal of the appeal due to being time-barred.4. Upon examination, it was noted that as per Section 10 of the General Clauses Act, when the last day for filing an appeal falls on a Sunday, the next working day becomes the deadline. Since 15.2.2009 was a Sunday, the appeal filed on 16.2.2009 was within the statutory 60-day limit. The delay was deemed condonable, overturning the previous decision and remanding the matter to the Commissioner (Appeals) for a new decision on the merits after providing the appellant with a hearing opportunity.5. The appeal was disposed of by remand based on the finding that the appeal was filed within the period of limitation, and the initial dismissal for being time-barred was set aside. The legal provisions and precedents were carefully considered to arrive at this decision, ensuring justice and adherence to statutory timelines.
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